Research report 2018 - Max Planck Institute for Tax Law and Public Finance
Enhanced cooperation in tax law
Abteilung für Unternehmens- und Steuerrecht
SummaryAt the level of European tax law, there is a genuine deadlock in the decision-making process because of the unanimity requirement. In areas where the success of the legislative project does not depend on the participation of all member states, such an enhanced cooperation mechanism can help to prevent failure. This mechanism allows a group of at least nine member states to adopt common legislation. However, any enhanced cooperation must not harm the internal market and must therefore be subject to strict scrutiny.